---
title: "8109 HSN Code | HSN Code for Zirconium articles in India"
description: "Know more about 8109 HSN Code with BUSY Accounting - HSN Tariff, GST Rates and case laws related to chapter 8109 covering Zirconium articles."
canonical: "https://busy.in/hsn/sub-chapter-8109/"
---

# HSN Sub-chapter 8109: Zirconium articles

Zirconium and articles thereof, including waste and scrap

Part of [Chapter 81: Other Base Metals, Cermets, etc](https://busy.in/hsn/chapter-81/).

- Current GST rate: 18%
- Earlier GST rate: 18%

## HSN codes

| Code | Title |
| --- | --- |
| 81092000 | [Zirconium Waste/Scrap](https://busy.in/hsn/hsn-81092000/) |
| 81092100 | [Zirconium (Low Hafnium)](https://busy.in/hsn/hsn-81092100/) |
| 81092900 | [Unwrought Zirconium; Powders\| Other](https://busy.in/hsn/hsn-81092900/) |
| 81093000 | [Other Zirconium Articles](https://busy.in/hsn/hsn-81093000/) |
| 81093100 | [Zirconium Waste/Scrap (<1/500 Hafnium)](https://busy.in/hsn/hsn-81093100/) |
| 81093900 | [Waste And Scrap\| Other](https://busy.in/hsn/hsn-81093900/) |
| 81099000 | [Unwrought Germanium](https://busy.in/hsn/hsn-81099000/) |
| 81099100 | [Hafnium-Zirconium Alloys: Containing <1 Part Hafnium per 500 Zirconium](https://busy.in/hsn/hsn-81099100/) |
| 81099900 | [Other Precious Metals Waste and Scrap](https://busy.in/hsn/hsn-81099900/) |

## Frequently asked questions

### What products are classified under HSN 8109

It includes Zirconium articles

### Can I claim ITC on inputs and services used for Zirconium articles?

If your outward supply of Zirconium articles is taxable, ITC is generally available (Sections 16–17) except blocked credits (e.g., personal use, motor vehicles in most cases). For exempt supplies, proportionate reversal is required under Rule 42/43.

### Does packaging or branding change how GST applies to Zirconium articles?

Yes. Many food/agri goods are treated differently when sold as pre‑packaged & labelled retail packs versus loose/open packs. If Zirconium articles is sold in small pouches (e.g., 500 g) with an MRP and label, record that on the invoice. Loose bulk bags often follow a different treatment.

### How do I bill a kit or combo that includes Zirconium articles?

Prefer separate lines per item with its HSN so each component follows its own tax treatment. If it is a naturally bundled supply, identify the principal supply and tax the whole bundle accordingly.

### What should my invoice and records include for Zirconium articles?

Include HSN, exact description, pack size/grade, quantity, and if pre‑packaged & labelled. Maintain purchase specs, test reports (where relevant), and job‑work challans for audit trail.

### How are warranty replacements of Zirconium articles handled?

If replacement is without consideration under a pre‑agreed warranty, issue a delivery challan and reference the original invoice/contract. If consideration is charged, raise a tax invoice. Keep serial/lot details for traceability.

## India's trade performance: HSN Sub-Chapter 8109 (FY 2024-25)

Source: TradeStat EIDB, Ministry of Commerce & Industry. Values in ₹ Crore (FY 2018-19 to FY 2024-25).

- Exports: ₹2 Cr (−30.37% YoY) — 0.0001% of India's total exports
- Imports: ₹13 Cr (+35.34% YoY) — 0.0002% of India's total imports
- Trade balance: −₹11 Cr (Deficit); surplus rank #589 of 1233 sub-chapters
- Share of Chapter 81: 0.15% of its exports; import side 0.22%
- Rank within Chapter 81: #11 of 12 by export value; import-side #12

### Key metrics

- Export CAGR: 0.36% (FY 2018-19 to FY 2024-25, 7 fiscal years)
- National export rank: #1121 of 1233 sub-chapters by export value (FY 2024-25)
- Peak growth year: +29.81% in FY 2023-24
- Contribution to Ch. 81: 0.15% of its exports (FY 2024-25)

## India export-import trade statistics: HSN Sub-Chapter 8109

7-year export and import data, FY 2018-19 to FY 2024-25, in ₹ Crore. Source: Ministry of Commerce & Industry, TradeStat EIDB.

| FY | Exports (₹ Cr) | Exp share | Exp YoY | Exp % of Ch. 81 | Imports (₹ Cr) | Imp share | Imp YoY | Imp % of Ch. 81 | Trade balance | Exp rank |
| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |
| FY 2018-19 | 1.84 | 0.0001% | — | 0.45% | 10.83 | 0.0003% | — | 0.32% | −8.99 | #1112 |
| FY 2019-20 | 2.18 | 0.0001% | +18.48% | 0.61% | 9.77 | 0.0003% | −9.79% | 0.32% | −7.59 | #1095 |
| FY 2020-21 | 2.48 | 0.0001% | +13.76% | 0.70% | 2.33 | 0.0001% | −76.15% | 0.09% | +0.15 | #1085 |
| FY 2021-22 | 2.52 | 0.0001% | +1.61% | 0.31% | 17.06 | 0.0004% | +632.19% | 0.36% | −14.54 | #1100 |
| FY 2022-23 | 2.08 | 0.0001% | −17.46% | 0.21% | 14.10 | 0.0002% | −17.35% | 0.25% | −12.02 | #1112 |
| FY 2023-24 | 2.70 | 0.0001% | +29.81% | 0.32% | 9.45 | 0.0002% | −32.98% | 0.17% | −6.75 | #1110 |
| FY 2024-25 | 1.88 | 0.0001% | −30.37% | 0.15% | 12.79 | 0.0002% | +35.34% | 0.22% | −10.91 | #1121 |

- CAGR (7-year): exports 0.36%/yr, imports 2.81%/yr (consistently Deficit)

## Key trade insights: HSN Sub-Chapter 8109 export-import analysis

### Consistent export growth: 0.36% CAGR over 7 years

India's exports under HSN Sub-Chapter 8109 have grown at a compound annual rate of 0.36% over 7 fiscal years, rising from ₹1.84 Crore in FY 2018-19 to ₹1.88 Crore in FY 2024-25.

### HSN Sub-Chapter 8109 ranked #1121 among all 1233 sub-chapters by export value

In FY 2024-25, HSN Sub-Chapter 8109 ranks #1121 out of 1233 sub-chapters by total export value. Within Chapter 81, it ranks #11 of 12. By trade surplus, it ranks #589 of 1233.

### FY 2023-24 was the strongest growth year for HSN Sub-Chapter 8109 exports

The strongest single-year export movement for HSN Sub-Chapter 8109 was recorded in FY 2023-24, when exports surged by 29.81% over the prior year.

### India records a trade deficit of ₹10.91 Crore in HSN Sub-Chapter 8109 goods

In FY 2024-25, India's imports of ₹12.79 Cr exceeded exports of ₹1.88 Cr, resulting in a trade deficit of ₹10.91 Crore — ranking #589 of 1233 by surplus magnitude.

### Import growth of 2.81% CAGR signals stable import dependency for Zirconium articles

India's imports under HSN Sub-Chapter 8109 have grown at 2.81% CAGR, reaching ₹12.79 Crore in FY 2024-25.

### HSN Sub-Chapter 8109 contributes 0.15% of Chapter 81 exports — ranked #11

Among the 12 sub-chapters under Chapter 81, HSN Sub-Chapter 8109 ranks #11 by export value — accounting for 0.15% of the chapter's total exports in FY 2024-25. On the import side, it holds 0.22% share (rank #12).

## Related Sub-Chapters in Chapter 81

Ranked by export value (FY 2024-25).

| Rank | HSN Sub-Chapter | Exports (FY 2024-25) |
| --- | --- | --- |
| #1 | [HSN Sub-Chapter 8101: Tungsten articles](https://busy.in/hsn/sub-chapter-8101/) | ₹398 Cr |
| #2 | [HSN Sub-Chapter 8110: Antimony articles](https://busy.in/hsn/sub-chapter-8110/) | ₹349 Cr |
| #3 | [HSN Sub-Chapter 8105: Cobalt products & scrap](https://busy.in/hsn/sub-chapter-8105/) | ₹142 Cr |
| #4 | [HSN Sub-Chapter 8102: Molybdenum articles](https://busy.in/hsn/sub-chapter-8102/) | ₹115 Cr |
| #5 | [HSN Sub-Chapter 8104: Magnesium articles](https://busy.in/hsn/sub-chapter-8104/) | ₹88 Cr |
| #6 | [HSN Sub-Chapter 8108: Titanium articles](https://busy.in/hsn/sub-chapter-8108/) | ₹85 Cr |
| #7 | [HSN Sub-Chapter 8111: Manganese articles](https://busy.in/hsn/sub-chapter-8111/) | ₹53 Cr |
| #8 | [HSN Sub-Chapter 8112: Beryllium & Metal Articles](https://busy.in/hsn/sub-chapter-8112/) | ₹47 Cr |
| #9 | [HSN Sub-Chapter 8103: Tantalum articles](https://busy.in/hsn/sub-chapter-8103/) | ₹11 Cr |
| #10 | [HSN Sub-Chapter 8113: Cermets](https://busy.in/hsn/sub-chapter-8113/) | ₹4 Cr |
| #11 | HSN Sub-Chapter 8109: Zirconium articles (this hsn sub-chapter) | ₹2 Cr |

## Other sub-chapters

| Code | Title |
| --- | --- |
| 8101 | [Tungsten articles](https://busy.in/hsn/sub-chapter-8101/) |
| 8102 | [Molybdenum articles](https://busy.in/hsn/sub-chapter-8102/) |
| 8103 | [Tantalum articles](https://busy.in/hsn/sub-chapter-8103/) |
| 8104 | [Magnesium articles](https://busy.in/hsn/sub-chapter-8104/) |
| 8105 | [Cobalt products & scrap](https://busy.in/hsn/sub-chapter-8105/) |
| 8106 | [Iron sections and shapes](https://busy.in/hsn/sub-chapter-8106/) |
| 8108 | [Titanium articles](https://busy.in/hsn/sub-chapter-8108/) |
| 8110 | [Antimony articles](https://busy.in/hsn/sub-chapter-8110/) |
| 8111 | [Manganese articles](https://busy.in/hsn/sub-chapter-8111/) |
| 8112 | [Beryllium & Metal Articles](https://busy.in/hsn/sub-chapter-8112/) |
| 8113 | [Cermets](https://busy.in/hsn/sub-chapter-8113/) |